Treasures in heaven. — These, as in the parallel passage of Luke 12:33, are the good works, or rather the character formed by them, which follow us into the unseen world (Revelation 14:13), and are subject to no process of decay. So men are “rich in good works” (1 Timothy 6:18), “rich in faith” (James 2:5), are made partakers of the “unsearchable riches of Christ and His glory” (Ephesians 3:8; Ephesians 3:16).

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